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Publisher: Emerald   (Total: 335 journals)

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Showing 1 - 200 of 335 Journals sorted alphabetically
A Life in the Day     Hybrid Journal   (Followers: 9)
Academia Revista Latinoamericana de Administración     Open Access   (Followers: 2, SJR: 0.144, h-index: 4)
Accounting Auditing & Accountability J.     Hybrid Journal   (Followers: 28)
Accounting Research J.     Hybrid Journal   (Followers: 25, SJR: 0.26, h-index: 7)
Accounting, Auditing and Accountability J.     Hybrid Journal   (Followers: 19, SJR: 0.88, h-index: 40)
Advances in Accounting Education     Hybrid Journal   (Followers: 13, SJR: 0.514, h-index: 5)
Advances in Appreciative Inquiry     Hybrid Journal   (SJR: 0.124, h-index: 5)
Advances in Autism     Hybrid Journal   (Followers: 4)
Advances in Dual Diagnosis     Hybrid Journal   (Followers: 47, SJR: 0.228, h-index: 2)
Advances in Gender Research     Full-text available via subscription   (Followers: 3, SJR: 0.229, h-index: 7)
Advances in Intl. Marketing     Full-text available via subscription   (Followers: 4, SJR: 0.123, h-index: 11)
Advances in Mental Health and Intellectual Disabilities     Hybrid Journal   (Followers: 59, SJR: 0.29, h-index: 5)
Advances in Mental Health and Learning Disabilities     Hybrid Journal   (Followers: 28)
African J. of Economic and Management Studies     Hybrid Journal   (Followers: 11, SJR: 0.125, h-index: 2)
Agricultural Finance Review     Hybrid Journal  
Aircraft Engineering and Aerospace Technology     Hybrid Journal   (Followers: 171, SJR: 0.391, h-index: 18)
American J. of Business     Hybrid Journal   (Followers: 15)
Annals in Social Responsibility     Full-text available via subscription  
Anti-Corrosion Methods and Materials     Hybrid Journal   (Followers: 10, SJR: 0.215, h-index: 25)
Arts and the Market     Hybrid Journal   (Followers: 9)
Asia Pacific J. of Marketing and Logistics     Hybrid Journal   (Followers: 7, SJR: 0.244, h-index: 15)
Asia-Pacific J. of Business Administration     Hybrid Journal   (Followers: 3, SJR: 0.182, h-index: 7)
Asian Association of Open Universities J.     Open Access  
Asian Education and Development Studies     Hybrid Journal   (Followers: 5)
Asian J. on Quality     Hybrid Journal   (Followers: 1)
Asian Review of Accounting     Hybrid Journal   (Followers: 2, SJR: 0.29, h-index: 7)
Aslib J. of Information Management     Hybrid Journal   (Followers: 21, SJR: 0.65, h-index: 29)
Aslib Proceedings     Hybrid Journal   (Followers: 246)
Assembly Automation     Hybrid Journal   (Followers: 2, SJR: 0.657, h-index: 26)
Baltic J. of Management     Hybrid Journal   (Followers: 3, SJR: 0.354, h-index: 14)
Benchmarking : An Intl. J.     Hybrid Journal   (Followers: 11, SJR: 0.556, h-index: 38)
British Food J.     Hybrid Journal   (Followers: 15, SJR: 0.329, h-index: 35)
Built Environment Project and Asset Management     Hybrid Journal   (Followers: 15, SJR: 0.232, h-index: 4)
Business Process Re-engineering & Management J.     Hybrid Journal   (Followers: 8, SJR: 0.614, h-index: 42)
Business Strategy Series     Hybrid Journal   (Followers: 6, SJR: 0.201, h-index: 6)
Career Development Intl.     Hybrid Journal   (Followers: 15, SJR: 0.686, h-index: 32)
China Agricultural Economic Review     Hybrid Journal   (Followers: 1, SJR: 0.238, h-index: 10)
China Finance Review Intl.     Hybrid Journal   (Followers: 5)
Chinese Management Studies     Hybrid Journal   (Followers: 4, SJR: 0.216, h-index: 12)
Circuit World     Hybrid Journal   (Followers: 15, SJR: 0.346, h-index: 17)
Collection Building     Hybrid Journal   (Followers: 12, SJR: 0.829, h-index: 10)
COMPEL: The Intl. J. for Computation and Mathematics in Electrical and Electronic Engineering     Hybrid Journal   (Followers: 3, SJR: 0.269, h-index: 22)
Competitiveness Review : An Intl. Business J. incorporating J. of Global Competitiveness     Hybrid Journal   (Followers: 6)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14, SJR: 0.508, h-index: 8)
Corporate Communications An Intl. J.     Hybrid Journal   (Followers: 6, SJR: 0.703, h-index: 26)
Corporate Governance Intl. J. of Business in Society     Hybrid Journal   (Followers: 7, SJR: 0.309, h-index: 29)
Critical Perspectives on Intl. Business     Hybrid Journal   (Followers: 1, SJR: 0.32, h-index: 15)
Cross Cultural & Strategic Management     Hybrid Journal   (Followers: 8, SJR: 0.356, h-index: 13)
Development and Learning in Organizations     Hybrid Journal   (Followers: 7, SJR: 0.138, h-index: 8)
Digital Library Perspectives     Hybrid Journal   (Followers: 15)
Direct Marketing An Intl. J.     Hybrid Journal   (Followers: 6)
Disaster Prevention and Management     Hybrid Journal   (Followers: 20, SJR: 0.533, h-index: 32)
Drugs and Alcohol Today     Hybrid Journal   (Followers: 127, SJR: 0.241, h-index: 4)
Education + Training     Hybrid Journal   (Followers: 20, SJR: 0.532, h-index: 30)
Education, Business and Society : Contemporary Middle Eastern Issues     Hybrid Journal   (SJR: 0.141, h-index: 10)
Emerald Emerging Markets Case Studies     Hybrid Journal   (Followers: 1)
Employee Relations     Hybrid Journal   (Followers: 6, SJR: 0.435, h-index: 22)
Engineering Computations     Hybrid Journal   (Followers: 4, SJR: 0.387, h-index: 39)
Engineering, Construction and Architectural Management     Hybrid Journal   (Followers: 14, SJR: 0.541, h-index: 28)
Equal Opportunities Intl.     Hybrid Journal   (Followers: 3)
Equality, Diversity and Inclusion : An Intl. J.     Hybrid Journal   (Followers: 14, SJR: 0.239, h-index: 9)
EuroMed J. of Business     Hybrid Journal   (Followers: 1, SJR: 0.145, h-index: 9)
European Business Review     Hybrid Journal   (Followers: 7, SJR: 0.481, h-index: 21)
European J. of Innovation Management     Hybrid Journal   (Followers: 23, SJR: 0.596, h-index: 30)
European J. of Marketing     Hybrid Journal   (Followers: 20, SJR: 0.933, h-index: 55)
European J. of Training and Development     Hybrid Journal   (Followers: 9, SJR: 0.489, h-index: 23)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
Facilities     Hybrid Journal   (Followers: 2, SJR: 0.371, h-index: 18)
Foresight     Hybrid Journal   (Followers: 7, SJR: 0.486, h-index: 20)
Gender in Management : An Intl. J.     Hybrid Journal   (Followers: 16, SJR: 0.359, h-index: 22)
Grey Systems : Theory and Application     Hybrid Journal   (Followers: 1)
Health Education     Hybrid Journal   (Followers: 3, SJR: 0.383, h-index: 17)
Higher Education, Skills and Work-based Learning     Hybrid Journal   (Followers: 43, SJR: 0.172, h-index: 4)
History of Education Review     Hybrid Journal   (Followers: 13, SJR: 0.141, h-index: 2)
Housing, Care and Support     Hybrid Journal   (Followers: 9, SJR: 0.174, h-index: 4)
Human Resource Management Intl. Digest     Hybrid Journal   (Followers: 17, SJR: 0.121, h-index: 6)
Humanomics     Hybrid Journal   (Followers: 2, SJR: 0.14, h-index: 4)
IMP J.     Hybrid Journal  
Indian Growth and Development Review     Hybrid Journal   (SJR: 0.163, h-index: 4)
Industrial and Commercial Training     Hybrid Journal   (Followers: 5, SJR: 0.217, h-index: 14)
Industrial Lubrication and Tribology     Hybrid Journal   (Followers: 6, SJR: 0.322, h-index: 19)
Industrial Management & Data Systems     Hybrid Journal   (Followers: 6, SJR: 0.63, h-index: 69)
Industrial Robot An Intl. J.     Hybrid Journal   (Followers: 3, SJR: 0.375, h-index: 32)
Info     Hybrid Journal   (Followers: 1, SJR: 0.25, h-index: 21)
Information and Computer Security     Hybrid Journal   (Followers: 22)
Information Technology & People     Hybrid Journal   (Followers: 45, SJR: 0.576, h-index: 28)
Interactive Technology and Smart Education     Hybrid Journal   (Followers: 14, SJR: 0.112, h-index: 1)
Interlending & Document Supply     Hybrid Journal   (Followers: 62, SJR: 0.48, h-index: 13)
Internet Research     Hybrid Journal   (Followers: 42, SJR: 1.746, h-index: 57)
Intl. J. for Lesson and Learning Studies     Hybrid Journal   (Followers: 3)
Intl. J. for Researcher Development     Hybrid Journal   (Followers: 9)
Intl. J. of Accounting and Information Management     Hybrid Journal   (Followers: 7, SJR: 0.304, h-index: 7)
Intl. J. of Bank Marketing     Hybrid Journal   (Followers: 7, SJR: 0.515, h-index: 38)
Intl. J. of Climate Change Strategies and Management     Hybrid Journal   (Followers: 15, SJR: 0.416, h-index: 7)
Intl. J. of Clothing Science and Technology     Hybrid Journal   (Followers: 6, SJR: 0.279, h-index: 25)
Intl. J. of Commerce and Management     Hybrid Journal   (Followers: 1)
Intl. J. of Conflict Management     Hybrid Journal   (Followers: 14, SJR: 0.763, h-index: 38)
Intl. J. of Contemporary Hospitality Management     Hybrid Journal   (Followers: 12, SJR: 1.329, h-index: 35)
Intl. J. of Culture Tourism and Hospitality Research     Hybrid Journal   (Followers: 16, SJR: 0.399, h-index: 5)
Intl. J. of Development Issues     Hybrid Journal   (Followers: 9)
Intl. J. of Disaster Resilience in the Built Environment     Hybrid Journal   (Followers: 7, SJR: 0.225, h-index: 7)
Intl. J. of Educational Management     Hybrid Journal   (Followers: 5, SJR: 0.424, h-index: 32)
Intl. J. of Emergency Services     Hybrid Journal   (Followers: 4, SJR: 0.179, h-index: 1)
Intl. J. of Emerging Markets     Hybrid Journal   (Followers: 4, SJR: 0.199, h-index: 5)
Intl. J. of Energy Sector Management     Hybrid Journal   (Followers: 3, SJR: 0.25, h-index: 12)
Intl. J. of Entrepreneurial Behaviour & Research     Hybrid Journal   (Followers: 5, SJR: 0.694, h-index: 28)
Intl. J. of Event and Festival Management     Hybrid Journal   (Followers: 6, SJR: 0.32, h-index: 8)
Intl. J. of Gender and Entrepreneurship     Hybrid Journal   (Followers: 5, SJR: 0.638, h-index: 6)
Intl. J. of Health Care Quality Assurance     Hybrid Journal   (Followers: 9, SJR: 0.352, h-index: 32)
Intl. J. of Health Governance     Hybrid Journal   (Followers: 26, SJR: 0.277, h-index: 15)
Intl. J. of Housing Markets and Analysis     Hybrid Journal   (Followers: 10, SJR: 0.201, h-index: 5)
Intl. J. of Human Rights in Healthcare     Hybrid Journal   (Followers: 9, SJR: 0.13, h-index: 2)
Intl. J. of Information and Learning Technology     Hybrid Journal   (Followers: 7)
Intl. J. of Innovation Science     Hybrid Journal   (Followers: 9, SJR: 0.173, h-index: 5)
Intl. J. of Intelligent Computing and Cybernetics     Hybrid Journal   (Followers: 3, SJR: 0.258, h-index: 10)
Intl. J. of Intelligent Unmanned Systems     Hybrid Journal   (Followers: 4, SJR: 0.145, h-index: 2)
Intl. J. of Islamic and Middle Eastern Finance and Management     Hybrid Journal   (Followers: 8)
Intl. J. of Law and Management     Hybrid Journal   (Followers: 2, SJR: 0.107, h-index: 2)
Intl. J. of Law in the Built Environment     Hybrid Journal   (Followers: 4, SJR: 0.111, h-index: 2)
Intl. J. of Leadership in Public Services     Hybrid Journal   (Followers: 14)
Intl. J. of Lean Six Sigma     Hybrid Journal   (Followers: 7, SJR: 0.562, h-index: 15)
Intl. J. of Logistics Management     Hybrid Journal   (Followers: 12, SJR: 0.998, h-index: 15)
Intl. J. of Managerial Finance     Hybrid Journal   (Followers: 6, SJR: 0.212, h-index: 11)
Intl. J. of Managing Projects in Business     Hybrid Journal   (Followers: 2)
Intl. J. of Manpower     Hybrid Journal   (Followers: 2, SJR: 0.354, h-index: 37)
Intl. J. of Mentoring and Coaching in Education     Hybrid Journal   (Followers: 22)
Intl. J. of Migration, Health and Social Care     Hybrid Journal   (Followers: 10, SJR: 0.261, h-index: 5)
Intl. J. of Numerical Methods for Heat & Fluid Flow     Hybrid Journal   (Followers: 10, SJR: 0.594, h-index: 32)
Intl. J. of Operations & Production Management     Hybrid Journal   (Followers: 17, SJR: 2.198, h-index: 94)
Intl. J. of Organizational Analysis     Hybrid Journal   (Followers: 3, SJR: 0.222, h-index: 11)
Intl. J. of Pervasive Computing and Communications     Hybrid Journal   (Followers: 3, SJR: 0.165, h-index: 9)
Intl. J. of Pharmaceutical and Healthcare Marketing     Hybrid Journal   (Followers: 4, SJR: 0.304, h-index: 12)
Intl. J. of Physical Distribution & Logistics Management     Hybrid Journal   (Followers: 11, SJR: 1.694, h-index: 66)
Intl. J. of Prisoner Health     Hybrid Journal   (Followers: 10, SJR: 0.254, h-index: 10)
Intl. J. of Productivity and Performance Management     Hybrid Journal   (Followers: 6, SJR: 0.785, h-index: 31)
Intl. J. of Public Sector Management     Hybrid Journal   (Followers: 21, SJR: 0.272, h-index: 37)
Intl. J. of Quality & Reliability Management     Hybrid Journal   (Followers: 8, SJR: 0.544, h-index: 63)
Intl. J. of Quality and Service Sciences     Hybrid Journal   (Followers: 2, SJR: 0.133, h-index: 1)
Intl. J. of Retail & Distribution Management     Hybrid Journal   (Followers: 6, SJR: 0.543, h-index: 36)
Intl. J. of Service Industry Management     Hybrid Journal   (Followers: 2)
Intl. J. of Social Economics     Hybrid Journal   (Followers: 9, SJR: 0.227, h-index: 25)
Intl. J. of Sociology and Social Policy     Hybrid Journal   (Followers: 48, SJR: 0.361, h-index: 5)
Intl. J. of Sports Marketing and Sponsorship     Hybrid Journal   (Followers: 1)
Intl. J. of Structural Integrity     Hybrid Journal   (Followers: 2, SJR: 0.325, h-index: 8)
Intl. J. of Sustainability in Higher Education     Hybrid Journal   (Followers: 12, SJR: 0.616, h-index: 29)
Intl. J. of Tourism Cities     Hybrid Journal   (Followers: 2)
Intl. J. of Web Information Systems     Hybrid Journal   (Followers: 5, SJR: 0.208, h-index: 13)
Intl. J. of Wine Business Research     Hybrid Journal   (Followers: 6, SJR: 0.196, h-index: 12)
Intl. J. of Workplace Health Management     Hybrid Journal   (Followers: 11, SJR: 0.358, h-index: 8)
Intl. Marketing Review     Hybrid Journal   (Followers: 16, SJR: 1.076, h-index: 57)
J. for Multicultural Education     Hybrid Journal   (Followers: 3, SJR: 0.124, h-index: 11)
J. of Accounting & Organizational Change     Hybrid Journal   (Followers: 5, SJR: 0.346, h-index: 7)
J. of Accounting in Emerging Economies     Hybrid Journal   (Followers: 7)
J. of Adult Protection, The     Hybrid Journal   (Followers: 15, SJR: 0.291, h-index: 7)
J. of Advances in Management Research     Hybrid Journal   (Followers: 3)
J. of Aggression, Conflict and Peace Research     Hybrid Journal   (Followers: 47, SJR: 0.177, h-index: 9)
J. of Agribusiness in Developing and Emerging Economies     Hybrid Journal   (Followers: 1)
J. of Applied Accounting Research     Hybrid Journal   (Followers: 15, SJR: 0.22, h-index: 5)
J. of Applied Research in Higher Education     Hybrid Journal   (Followers: 51)
J. of Asia Business Studies     Hybrid Journal   (Followers: 3, SJR: 0.115, h-index: 1)
J. of Assistive Technologies     Hybrid Journal   (Followers: 18, SJR: 0.215, h-index: 6)
J. of Business & Industrial Marketing     Hybrid Journal   (Followers: 8, SJR: 0.664, h-index: 48)
J. of Business Strategy     Hybrid Journal   (Followers: 12, SJR: 0.381, h-index: 17)
J. of Centrum Cathedra     Open Access  
J. of Children's Services     Hybrid Journal   (Followers: 5, SJR: 0.167, h-index: 9)
J. of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 1, SJR: 0.188, h-index: 4)
J. of Chinese Entrepreneurship     Hybrid Journal   (Followers: 3)
J. of Chinese Human Resource Management     Hybrid Journal   (Followers: 7, SJR: 0.112, h-index: 3)
J. of Communication Management     Hybrid Journal   (Followers: 7, SJR: 0.735, h-index: 6)
J. of Consumer Marketing     Hybrid Journal   (Followers: 18, SJR: 0.613, h-index: 62)
J. of Corporate Real Estate     Hybrid Journal   (Followers: 3, SJR: 0.633, h-index: 5)
J. of Criminal Psychology     Hybrid Journal   (Followers: 121, SJR: 0.13, h-index: 1)
J. of Criminological Research, Policy and Practice     Hybrid Journal   (Followers: 54)
J. of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 11, SJR: 0.109, h-index: 5)
J. of Documentation     Hybrid Journal   (Followers: 183, SJR: 0.936, h-index: 50)
J. of Economic and Administrative Sciences     Hybrid Journal   (Followers: 3)
J. of Economic Studies     Hybrid Journal   (Followers: 10, SJR: 0.498, h-index: 26)
J. of Educational Administration     Hybrid Journal   (Followers: 5, SJR: 0.848, h-index: 36)
J. of Engineering, Design and Technology     Hybrid Journal   (Followers: 17, SJR: 0.173, h-index: 10)
J. of Enterprise Information Management     Hybrid Journal   (Followers: 4, SJR: 0.433, h-index: 38)
J. of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1, SJR: 0.212, h-index: 8)
J. of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 9)
J. of European Industrial Training     Hybrid Journal   (Followers: 2)
J. of European Real Estate Research     Hybrid Journal   (Followers: 4, SJR: 0.52, h-index: 7)
J. of Facilities Management     Hybrid Journal   (Followers: 3)
J. of Family Business Management     Hybrid Journal   (Followers: 5)
J. of Fashion Marketing and Management     Hybrid Journal   (Followers: 13, SJR: 0.529, h-index: 30)
J. of Financial Crime     Hybrid Journal   (Followers: 381, SJR: 0.158, h-index: 5)
J. of Financial Economic Policy     Hybrid Journal  
J. of Financial Management of Property and Construction     Hybrid Journal   (Followers: 8, SJR: 0.234, h-index: 1)
J. of Financial Regulation and Compliance     Hybrid Journal   (Followers: 9)
J. of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
J. of Forensic Practice     Hybrid Journal   (Followers: 49, SJR: 0.225, h-index: 8)
J. of Global Mobility     Hybrid Journal   (Followers: 1)
J. of Global Responsibility     Hybrid Journal   (Followers: 4)
J. of Health Organisation and Management     Hybrid Journal   (Followers: 20, SJR: 0.67, h-index: 27)
J. of Historical Research in Marketing     Hybrid Journal   (Followers: 3, SJR: 0.376, h-index: 8)
J. of Hospitality and Tourism Technology     Hybrid Journal   (Followers: 4, SJR: 0.672, h-index: 10)
J. of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
J. of Humanitarian Logistics and Supply Chain Management     Hybrid Journal   (Followers: 13)

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Journal Cover Accounting Research Journal
  [SJR: 0.26]   [H-I: 7]   [25 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1030-9616
   Published by Emerald Homepage  [335 journals]
  • Editorial Volume 30 issue 2
    • Authors: Ellie (Larelle) Chapple, Reza Monem
      First page: 130
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.

      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:26:03Z
      DOI: 10.1108/ARJ-05-2017-0076
       
  • Equity Market Consequences of the Social Media Revolution
    • Authors: Bronwyn G McCredie
      First page: 132
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose This pitching research letter provides a reflection on using Faff’s (2016) pitching template to design and present a genuine research pitch. Design/methodology/approach As this is a Pitching Research Letter there is only a suggested methodology which has not yet been employed. Findings As this is a Pitching Research Letter there are no findings. Originality/value It speaks to the journey of the pitch, a series of iterative processes from inception, the initial discovery of the research idea; to conclusion, delivering the pitch to a learned audience and receiving valuable feedback to develop and advance it.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:25:59Z
      DOI: 10.1108/ARJ-07-2016-0093
       
  • Women in the boardroom and their impact on default risk: a pitch
    • Authors: Searat Ali
      First page: 137
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose This pitch research letter (PRL) applies the pitching template developed by Faff (2015) to an academic project on boardroom gender diversity and default risk. The pitching template helped the pitcher to identify the core elements that form the framework of the research project. The PRL encloses a brief background about the pitcher and pitch, followed by a brief commentary on the pitch and personal reflections of the pitcher on the pitch exercise itself. Design/methodology/approach This is a Pitching Paper Findings This is a Pitching Paper Originality/value This is a Pitching Paper
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:25:59Z
      DOI: 10.1108/ARJ-07-2016-0092
       
  • Client Importance and Audit Quality, Office Level Evidence from the
           Banking Industry: a pitch
    • Authors: Yu yu Zhang
      First page: 147
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose This pitch letter discusses the application of Faff’s pitch template to a research proposal on client importance and audit quality. Design/methodology/approach The “cocktail glass” approach and “3-2-1” design provide junior researchers with an effective tool to develop, evaluate and communicate research ideas in a simple way. Findings I further provide a commentary and reflections based on my own experience in this letter. Research limitations/implications Based on my pitching experience, pitching requires significant preparation. Further, the pitching template is a useful means to deposit research ideas and as a control and supervisory tool. Originality/value *It is a PRL Submission.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:26:02Z
      DOI: 10.1108/ARJ-07-2016-0089
       
  • Is Commercial Lending Affected by Knowledge of Auditor Switches from Big 4
           Firms to Regional Firms'
    • Authors: Arnold Schneider
      First page: 153
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose This paper examines whether knowledge about companies switching auditors from Big 4 firms to regional firms affects commercial lending decisions. Design/methodology/approach The approach used is an experiment where bank loan officers make judgments about risk and probabilities of granting a line of credit. Findings Neither risk assessments nor probabilities of granting credit differed for companies that switch auditors from Big 4 firms to regional firms as compared to companies that did not switch auditors. For companies that did switch auditors, providing a reason for the switch did not influence lending decisions. Research limitations/implications Lenders were given questionnaires that do not contain all of the information they may have used in actual loan decision settings. Also, the hypothetical nature of the decisions and incentives may not produce the responses that would be given in actual lending scenarios. Practical implications When applying for bank loans, companies need not be concerned about having switched auditors from Big 4 to regional firms. Also, companies that switch from Big 4 firms to regional firms need not worry about whether or not to provide a reason for the audit firm switch. Originality/value This study adds to the auditor switching literature by investigating the effects of switches from Big 4 firms to regional firms on commercial lending decisions.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:25:58Z
      DOI: 10.1108/ARJ-12-2014-0110
       
  • Measuring the independence of audit oversight entities. A comparative
           empirical analysis
    • Authors: Lukas Loehlein
      First page: 165
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose Independent audit oversight is the essential prerequisite for restoring public confidence in financial reporting and auditing after the past accounting scandals and the financial crisis. By analyzing and comparing the independence of the audit oversight boards of 27 European Member States and the U.S, this study provides insights into the question as to how independent “independent” audit oversight boards are. Design/methodology/approach Independence is measured in terms of the organisational compositions and regulatory competences of the audit oversight authorities. Data has been collected through an e-mail questionnaire that was sent to all European oversight authorities and by analysing legal provisions of the various regulators. The results are analysed and visualised by a Partial Order Scalogram Analysis with Coordinates (POSAC), which allows conclusions about the similarities of various systems and their relative levels of independence. Both measurements are then equally combined into one value of material independence, which is used to rank the oversight authorities. Findings Although all countries encounter similar pressure to establish profession-independent oversight systems, this study identifies how differently "independence" has been translated in regulatory outcomes. Whereas all countries claim to possess formal independent oversight bodies, there is a visible gap between countries with comparatively strong independent oversight authorities, and systems in which accounting bodies still maintain far-reaching regulatory influence. At the same time, the results question the role of the PCAOB as the globally perceived benchmark of an entirely independent regulator. Research limitations/implications The focus of this study is on formal independence rather than de-facto independence. Future research has therefore to address how these formal arrangements have been evolved in regulatory practice. Practical implications Policy makers around the world perceive independent oversight as one of the essential elements of regulatory reforms aiming at restoring public confidence in the aftermath of past accounting scandals. This study enables the comparison and benchmarking of national specific regulatory designs with other forms of independent oversight. Originality/value Although the role of independent regulation is a recurring theme in accounting research, a systematic and encompassing comparison of the intertwining of audit oversight authorities and the accounting profession has not yet been provided. This study takes a first step towards providing a quantifiable measure of the formal independence of audit oversight authorities by mobilizing concepts, methods and prior findings from the field of public policy research.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:26:03Z
      DOI: 10.1108/ARJ-05-2015-0071
       
  • Relative Performance Evaluation amongst Business Unit Level Managers
    • Authors: Hilco van Elten
      First page: 185
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose Relative Performance Evaluation (RPE) is a widely studied topic in the theoretical and analytical accounting and economics literatures. The empirical literature also addresses this topic, with its main focus on executive compensation. The current study extends the literature by assessing the extent to which RPE is used at lower organizational levels. Design/methodology/approach This study uses a purpose-developed survey, to gather data from 325 business unit managers. Findings This study finds that RPE is used to a great extent in the performance evaluation of the business unit managers. Additionally, the findings suggest that RPE use increases the informativeness of the performance evaluation through noise reduction. Noise in the performance evaluation is described in the literature as the primary antecedent of RPE, but prior research provides only weak empirical support for this claim. Research limitations/implications This study hypothesizes a causal relation between RPE and noise in the performance evaluation. However, the use of cross-sectional survey data only allow to test associations, instead of causations. Originality/value The originality and value of the paper lie in the focus on the business unit level and the use of survey data, which are almost completely absent in this area of research that almost exclusively uses archival data at the executive level.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:26:01Z
      DOI: 10.1108/ARJ-06-2015-0091
       
  • Do financially distressed firms misclassify core expenses'
    • Authors: Neerav Nagar, Kaustav Sen
      First page: 205
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose This paper examines whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach Our sample comprises of firms in the United States with data from 1989-2010. We use the methodology given in McVay (2006) and multiple regressions. Findings Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms in order to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs. Practical implications The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. Our findings have implications for investors as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles. Originality/value We extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:26:00Z
      DOI: 10.1108/ARJ-04-2015-0054
       
  • A review of superannuation fund performance studies: Empirical evidence
           from Australia - 2000 to 2014
    • Authors: Scott Niblock, Elisabeth Sinnewe, Panha Heng
      First page: 224
      Abstract: Accounting Research Journal, Volume 30, Issue 2, July 2017.
      Purpose The purpose of this paper is to showcase empirical findings in the literature relating to Australian superannuation fund performance in the pre-reform period, from 2000 to 2014. Design/methodology/approach We synthesize Australian superannuation performance studies in an attempt to identify empirical approaches employed in the academic literature, showcase findings and uncover themes for future research. Findings The review highlights the following findings in the literature: 1) actively managed ‘retail’ superannuation funds appear to underperform passive index and/or portfolio approaches; 2) high management fees and preference for liquid, less growth-orientated assets may be further undermining performance. It also reveals the need for future research to assess whether the recent government inquiries and the related reformative measures have achieved the desired effect of improving the Australian superannuation system. We therefore identify three areas of investigation that will cater for this research need: (1) the fund performance of not-for-profit fund and SMSFs; (2) the efficiency of super funds; and (3) the appropriateness of wholesale fund benchmarks. Originality/value It is expected that superannuation fund performance will be subject to heightened scrutiny to assess the effectiveness of recent legislative changes resulting from the Stronger Super reform and other public inquiries. This study provides a timely, substantive and informative review of empirical findings pertaining to Australian superannuation performance in the pre-reform period to assist researchers looking to conduct further empirical research on this topic.
      Citation: Accounting Research Journal
      PubDate: 2017-05-24T11:25:57Z
      DOI: 10.1108/ARJ-03-2015-0026
       
  • Editorial
    • Pages: 2 - 5
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 2-5, May 2017.

      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:22:49Z
      DOI: 10.1108/ARJ-02-2017-0045
       
  • Do government administered financial rewards undermine firms’ internal
           whistle-blowing systems'
    • Pages: 6 - 11
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 6-11, May 2017.
      Purpose This paper aims to provide a discussion of the application of the research pitch template developed by Faff (, 2016b) to a research topic on whistle-blowing. Specifically, the template was used to develop a research proposal that investigates whether government administered financial rewards undermine a firm’s internal whistle-blowing system. This letter provides a brief commentary on using the pitch template and then discusses personal reflections on the pitch exercise. Design/methodology/approach This paper applies the template of Faff () and provides a narrative of the pitching exercise. Findings As a first-time user of Faff’s () pitching template, I have found the template very helpful in articulating the essence of this research project and mapping out the fundamentals for the project. Originality/value This is a new research idea that is not a pitch retrofitted from published papers or theses. The pitch template was used for the purposes of developing and refining the research idea.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:23:12Z
      DOI: 10.1108/ARJ-07-2016-0087
       
  • Regulatory enforcement, financial reporting quality and investment
           efficiency: a pitch
    • Pages: 12 - 18
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 12-18, May 2017.
      Purpose This paper aims to apply the pitching research template developed by Faff (, 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency. Design/methodology/approach The authors begin this paper by giving a brief commentary on using the pitching research template to identify the core elements of the research project. They will then describe their personal reflections on the pitch exercise itself. Findings The authors have found that the pitch exercise itself is an excellent way to clearly and efficiently present and communicate their thoughts on the research project with their co-authors in particular and other researchers in general. Originality/value The pitching research template developed by Faff (, 2016) is an interesting and effective tool to start a research journey in a straightforward and simple way to avoid unnecessary deviation from the planned research direction.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:22:46Z
      DOI: 10.1108/ARJ-07-2016-0094
       
  • The collapse of unlisted mortgage companies: a regulatory dilemma
    • Pages: 19 - 35
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 19-35, May 2017.
      Purpose Policy issues associated with the regulation of the unlisted debenture market have been highlighted in recent times with the collapse of a number of regionally based mortgage companies. The purpose of this paper is to analyse the decline and demise of the unlisted debenture market between 2007-2013 with particular reference to the effectiveness of the regulatory regime in stabilising the industry and protecting investors’ interests. Design/methodology/approach A database was constructed which reflected the total population of unlisted mortgage companies in the financial sector. A snapshot approach was used to assess the extent to which these companies complied with regulatory provisions. Findings Findings suggest the regulatory process allowed these companies to continue operating despite not complying with the relevant Australian Securities and Investments Commission benchmarks. In the light of the current inquiry into the financial system, the research suggests that a re-evaluation of the regulatory approach is timely. Research limitations/implications This research is restricted to a study of one category of debenture issuers (issuers of mortgage finance). It is based on reports required by regulatory authorities. It does not provide an analysis of the motivations of investors in these companies. Practical/implications This research has implications for the implementation of regulatory change in respect to oversight of shadow banking activities. It suggested that a passive approach to regulation is not sufficient to ensure that the interests of investors are fully protected. Originality/value No prior research has systematically examined the unlisted mortgage and analysed the borrowing and lending activities of companies that have failed and those that have survived.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:23:18Z
      DOI: 10.1108/ARJ-12-2014-0108
       
  • Infrastructure reporting by New Zealand local authorities –
           perceptions and expectations
    • Pages: 36 - 57
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 36-57, May 2017.
      Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs), together with an assessment of the extent of infrastructure information disclosure in the annual reports of New Zealand local authorities. Findings This study finds that contrary to the expectations of Lüder’s contingency model (1992), there is an information dissemination gap between the perceptions of ARRs and IIPs regarding infrastructure information reporting in the annual reports of New Zealand local authorities. This finding is consistent with decades of concern about the application of private sector Generally Accepted Accounting Principles to the public sector and the Controller and Auditor General’s (CAG, 2009) concern about the inadequacy of private sector General Purpose Financial Reports in meeting public sector accountability. On the other hand, the study reports that the perceptions of the two groups, ARRs and IIPs, are similar with regard to the importance of infrastructure information items, which is consistent with the expectations of Lüder’s model. Originality/value The paper contributes towards theoretical development by adopting Lüder’s (1992) contingency model in the context of infrastructure reporting by New Zealand local authorities and proposing a model of contextual factors by extending Lüder’s model. The practical contribution of the study is in the area of accounting practice and public policy.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:23:07Z
      DOI: 10.1108/ARJ-10-2013-0076
       
  • The impact of accelerated filing requirements on meeting audit report
           deadlines
    • Pages: 58 - 72
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 58-72, May 2017.
      Purpose The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed within a shorter period as compared with regular accelerated filers due to the introduction of new deadline filing requirements by the SEC. The paper also examines whether large accelerated filers have shorter audit report deadline margins. Design/methodology/approach Using a sample of 7,129 firm-year observations over the period 2007-2013, an OLS regression model is applied by regressing audit report lags and audit report deadline margins on an indicator variable for large accelerated filers and a set of control variables. Findings Results indicate that audits of large accelerated filers have shorter audit report lags as compared with regular accelerated filers. Also, large accelerated filers have shorter audit report deadline margins as compared with regular accelerated filers. These results suggest that even though large accelerated filers’ audits are more complex by nature, auditors of these firms are under more pressure to complete their audits and issue their clients’ audit reports on time. Research limitations/implications While the control variables included in the models are all based on established theories and validated in prior research, there may still be some control variables that were excluded from the study’s models. Also, these results cannot be generalized beyond firms that are categorized as large accelerated filers or accelerated filers. Practical/implications Public accounting firms should be prepared to devote more resources to large accelerated filers’ clients. Also, regulators might need to reconsider revising the filing deadline requirements for the new category of large accelerated filers by weighing the pros against the cons of these new deadlines, as it appears that auditors of large accelerated filers need more time to complete their audits. Originality/value This study uses a new measuring tool in addition to audit report lags, which is the ‘audit report deadline margin’.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:23:15Z
      DOI: 10.1108/ARJ-11-2013-0086
       
  • Abnormal returns using accounting information within a value portfolio
    • Pages: 73 - 88
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 73-88, May 2017.
      Purpose This paper investigates whether a simple accounting information-based fundamental analysis strategy could identify winners from losers within a portfolio of high book-to-market (value) stocks, over the last decade in the Indian equity market, where historically, information disclosure and transparency levels have been on the lower side. Design/methodology/approach Using a sample of ‘value’ firms, the authors formulate an ‘F-score’ for each firm as the sum of binary signals (favourable and unfavourable), with respect to nine key variables. The authors then form ten equal size F-score portfolios within the value band for each year, and track the performance of robust high F-score firms vis-à-vis that of weaker low F-score firms. Findings The study highlights that the historical success of a value strategy, in general, relies on the strong performance of a few firms while ‘tolerating the poor performance of many deteriorating companies’ within the broad value group and shows that firms with strong fundamentals within the value group outperform their less robust counterparts, based on absolute as well as risk adjusted measures. Practical implications The results of the study show that strong performers can indeed be distinguished from underperformers within the broad category of value stocks. This can have significant implications for investors at large in the Indian equity market. Originality/value The study suggests an approach to identify potential winners within a broad ‘value’ portfolio using an array of accounting information, even in a relatively less transparent Indian equity market.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:22:44Z
      DOI: 10.1108/ARJ-01-2015-0003
       
  • A longitudinal study of voluntary disclosure quality in the annual reports
           of innovative firms
    • Pages: 89 - 106
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 89-106, May 2017.
      Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice. Design/methodology/approach Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, ). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage). Findings Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways. Originality/value Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:22:52Z
      DOI: 10.1108/ARJ-08-2013-0056
       
  • XBRL and the qualitative characteristics of useful financial information
    • Pages: 107 - 126
      Abstract: Accounting Research Journal, Volume 30, Issue 1, Page 107-126, May 2017.
      Purpose eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan and Wang, 2009). In the UK and the USA, XBRL is mandatory, and in Australia, it is voluntarily adopted. It has been reported that in the not too distant future, XBRL will be the standard format for the preparation and exchange of business reports (Gettler, 2015). Using an experimental approach, this study assesses the usefulness of financial reports with XBRL tagged information compared to PDF format information for non-professional investors. The authors investigate participants’ perceptions of usefulness in relation to the qualitative characteristics of relevance, understandability and comparability. Design/methodology/approach This paper uses an experimental approach featuring a profit-forecasting task to determine if participants perceive XBRL-tagged information to be more useful compared to PDF-formatted information. Findings Results reveal that financial information presented with XBRL tagging is significantly more relevant, understandable and comparable to non-professional investors. Originality/value The authors address a gap in the literature by examining XBRL usefulness in Australia where XBRL adoption will be mandated within the not too distant future. Currently, the voluntary adoption of XBRL by preparers and users is low, possibly, because of a lack of awareness about XBRL and its potential benefits. This study yields significant implications for the accounting regulators in creating more awareness on the benefits of using XBRL and to create an impetus for XBRL adoption.
      Citation: Accounting Research Journal
      PubDate: 2017-03-15T12:23:05Z
      DOI: 10.1108/ARJ-11-2014-0105
       
 
 
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